S. 139AA : Return of income – Quoting of Aadhar number – Inclusion of Aadhaar in Income-tax Act valid – Section 139AA of the Income-tax Act, 1961, pass the test of proportionality (right to privacy v. legitimate State interest) – Not unconstitutional [ Art , 14 , 16 ]
S. 276C : Offences and prosecutions-Wilful attempt to evade tax-No evidence that transactions resulted in liability to tax, interest or penalty-Prosecution not valid-Special Court gets jurisdiction only on complaint by competent Authority it cannot take Special cognizance of Offences. [S. 132, 280B, 280D, Code of Criminal Procedure, 1973, S. 200, 245]
S. 264 : Commissioner-Revision of other orders-Appeal filed after expiry of time limit-Revision application is held to be valid. [S. 143(1)(a), 246A, 264(4), Art. 226]
S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Jurisdiction limited to correcting error apparent on face of record-Tribunal cannot review its earlier order or rectify error of law or reappreciate facts. [S. 253, 254(1), 260A]
S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Contradiction in earlier order-No error apparent on record-Tribunal wrongly recalled the order-Failure by Tribunal to consider applicability of explanation to Section 271(1) (c)-Rectification is held to be not valid. [S. 271(1)(c)]
S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Limitation-Actual date of receipt of order of Tribunal. [S. 253, 268]
S. 254(1) : Appellate Tribunal-Power-Order of remand case is not valid-Remand without considering additional grounds is held to be not valid.
S. 254(1) : Appellate Tribunal-Duties-Telescoping of expenses-Benefit of matching principle-Appeal of revenue-Contention not considered by Tribunal-Matter remanded to Tribunal. [S. 40A(3) 132, 153A, 253]
S. 245R : Advance rulings-Questions raised in application pending before Income-Tax Authority for different years-Application not maintainable. [S. 245R(2)]
S. 245R : Advance rulings-Applicant is not found to be real owner of the transactions-Transactions were designed prima facie for avoidance of tax.-Application is rejected-DTAA-India-Israel. [S. 9(1)(i), 9(1)(vi), 9(1)(vii), 245N(a)(ii), 245R(2)]